Publications & Documents


22-October-2007

English

The Costs of Delaying Fiscal Consolidation: A Case Study for Greece

Since 2004, the fiscal deficit has been brought down by over 5% of GDP to below the 3% limit in 2006. The government plans a more gradual reduction so that overall balance or surplus is reached no later than 2010. These and other points are discussed in this working paper.

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16-October-2007

English

The Balance Between Direct and Indirect Taxation

The proportion of tax revenue raised from direct and indirect taxes has important consequences for income distribution and economic growth, as outlined in the Policy Brief – Consumption Taxes: The way of the future? The effects on growth are analysed in more detail in the papers from the European Commission (for 15 European Union countries) and Australia (for its New Tax System). The effects on income distribution are also addressed

11-September-2007

English

OECD Manual on Assistance in the Collection of Taxes

Globalisation not only makes it harder for tax authorities to accurately determine the correct tax liabilities of their taxpayers: it also makes the collection of tax more difficult. Taxpayers may have assets throughout the world but tax authorit...

11-September-2007

English, , 67kb

Article 27 on Assistance in the collection of taxes

Article 27 and commentary of the model tax convention on income and on capital 15 July 2005 - condensed version

5-September-2007

English, , 584kb

Working Paper 4: Fiscal Equalisation in OECD Countries

Fiscal equalisation is a transfer of resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers 2.5 percent of GDP or 5 percent of total government expenditure across OECD countries. Equalisation reduces fiscal disparities by two third on average and in some countries levels them virtually out. Strong equalisation comes at a price: on average, around 70 percent of a

22-August-2007

English

Discussion draft released on Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (revised)

The OECD Committee on Fiscal Affairs has today published a revised public discussion draft of Part IV (Insurance) of its Report on the Attribution of Profits to Permanent Establishments. The revised draft replaces the original draft of Part IV released in June 2005.

10-August-2007

English

Meeting the Challenges of Decentralisation in France

Despite France’s previously well deserved reputation as a highly centralised state, a significant number of responsibilities have been devolved to regional and local government over the past two decades. The process has not been easy, as is discussed in this working paper.

Related Documents

9-August-2007

English

Combating Poverty and Social Exclusion in France (Economics Department Working Paper No. 569)

Reducing poverty and social exclusion is an important objective for all French governments. Even though conventionally measured poverty is in fact lower than in most other countries, it is still higher than can be easily accepted.

Related Documents

23-July-2007

English

Discussion Drafts on Tax Intermediaries Study: draft working papers

The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference ), has made three additional draft working papers available.

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